<!DOCTYPE html>
<html>
<head>
<style>
td {width: 100px; text-align:center}
div {position:absolute; border:green 4px solid}

</style>
</head>

<body>
<!-- in standards mode, the height for table cells does not includes the border -->
<div>
<table  cellspacing="0">
  <tr><td style="border:solid 4px orange; height:30px">cell 1</td></tr>
</table>
</div>
</body>
</html>
